Medical Institutions Corporatization in Taiwan

• Main Authors: Ming-Cheng Lin, 林明正
• Other Authors: 白佳原
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/h2a2s6

碩士 === 中山醫學大學 === 醫療產業科技管理學系碩士班 === 104 === Most of medical institutions in Taiwan are private hospitals and over the revision of medical law in 2004, enlisting medical Care Corporation as medical institution, if private investment for medical institutions or private hospital system converted into Medical Juridical Persons, they can also be Medical Care Corporate, or the new addition, Medical Care Corporation which is granted with opportunities to raise funds, get available interest and dividend, transfer of shares and develop sustainability in operation. In this study, two different existing legal Medical Juridical Persons, Medical Care Corporate and Medical Care Corporation, are compared, in aspects of the application for the establishment, organization and management, financial investment tax system and the distribution of profits, to explore the differences between two types of legal entity. Along with above, further explore on private funding of medical institutions in desired profit dividends, under the premise of sustainable development, Medical Care Corporation and Corporatization, is made to compare the differences in private investment of medical institutions and its influence. Finally, we discuss actual cases from different type of hospital, with purpose of recommending private hospitals on how to restructure and government agencies on how to moderately reduce the setup threshold for Medical Care Corporation, so as to let Medical Care Corporation have more tax concessions and profit incentives, to make private medical institutions reform and grow sustainably. In return, it could reduce government public sector investment cost, achieve balanced development of medical resources and enhance competitive edge of private medical institutions in Taiwan to the world.